Part XIV -- Losses [Sections 70 to 80] |
1
| >> |
| Chapter 132 General |
1
| >> |
| Chapter 133 Inter-Source Adjustment of Losses [Section 70] |
2
| >> |
| Chapter 134 Inter-Head Adjustment of Losses [Section 71] |
8
| >> |
| Chapter 135 Carry Forward of Loss from House Property [Section 71B] |
16
| >> |
| Chapter 136 Business Loss Other Than Speculation Loss [Section 72] |
16
| >> |
| Chapter 137 Losses in Speculation Business [Section 73] |
21
| >> |
| Chapter 138 Loss from Business Specified under Section 35AD [Section 73A] |
26
| >> |
| Chapter 139 Losses under Head “Capital Gain” [Section 74] |
27
| >> |
| Chapter 140 Losses from Activity of Owning and Maintaining Race Horses [Section 74A] |
32
| >> |
| Chapter 141 Carry Forward and Set-off of Loss, Etc., in Case of Business Reorganisation [Section 72A] |
33
| >> |
| Chapter 142 Carry Forward and Set-Off of Losses in Case of Amalgamation of Banking Company with Banking Institution [Section 72AA] |
40
| >> |
| Chapter 143 Carry Forward and Set-Off of Loss, Etc. in Case of Business Reorganisation of Co-operative Banks [Section 72AB] |
41
| >> |
| Chapter 144 Losses of Firms [Section 78] |
43
| >> |
| Chapter 145 Succession and Carry Over and Set-Off Losses [Section 78] |
44
| >> |
| Chapter 146 Carry Forward and Set-Off of Accumulated Losses of Closely Held Companies [Section 79] [From Assessment Year 2020-21] |
45
| >> |
| Chapter 147 No Set off of Losses Consequent to Search, Requisition and Survey [Section 79A] |
50
| >> |
| Chapter 148 Requirement of Return for Carry Over of Losses [Section 80] |
51
| >> |
Part XV -- Deduction Under Chapter VI-A [Sections 80A to 80U] |
56
| >> |
| Chapter 149 General Provisions Governing Applicability of Chapter VI-A |
56
| >> |
| Chapter 150 Payment Based Deductions [Sections 80C, 80CCC, 80CCD, 80CCG, 8CCH, 80D, 80E, 80EE, 80G, 80GG, 80GGA, 80GGC] |
60
| >> |
| Chapter 151 Deduction Towards Medical Treatment, Disability, Etc. [Sections 80DD, 80DDB, 80U] |
101
| >> |
| Chapter 152 Co-operative Societies, Co-operative Banks and Farmer Producer Company [Sections 80P and 80PA] |
108
| >> |
| Chapter 153 Income Based Deductions -- Profits and Gains from Industrial Undertaking Engaged in Infrastructure Development, Etc. [Section 80-IA] |
136
| >> |
| Chapter 154 Profits and Gains by an Undertaking Engaged in Development of Special Economic Zone [Section 80-IAB] |
151
| >> |
| Chapter 155 Tax Incentives to Start-Ups [Section 80-IAC] |
153
| >> |
| Chapter 156 Profits and Gains from Certain IndustrialUndertakings Other than Infrastructure Development Undertakings [Section 80-IB] |
154
| >> |
| Chapter 157 Profits and Gains from Housing Projects [Section 80-IBA] |
166
| >> |
| Chapter 158 Profits and Gains from Undertaking in Certain Specified Category States [Section 80-IC] |
174
| >> |
| Chapter 159 Profits and Gains from Business of Hotels and Convention Centres in Specified Area [Section 80-ID] |
183
| >> |
| Chapter 160 Profits and Gains from Certain Undertakings in North-Eastern States [Section 80-IE] |
184
| >> |
| Chapter 161 Deduction in Respect of Profits and Gains From Business of Collecting and Processing of Bio-Degradable Waste [Section 80JJA] |
186
| >> |
| Chapter 162 Deduction in Respect of Employment of New Workmen [Section 80JJAA] |
186
| >> |
| Chapter 163 Deduction in Respect of Certain Incomes of Offshore Banking Units and Units of International Financial Services Centre [Section 80LA] |
189
| >> |
| Chapter 164 Deduction in Respect of Certain Inter-corporate Dividends [Section 80M] |
191
| >> |
| Chapter 165 Royalty Income of Authors [Section 80QQB] |
192
| >> |
| Chapter 166 Deduction in Respect of Income From Patent [Section 80RRB] |
193
| >> |
| Chapter 167 Deduction in Respect of Interest on Deposits in a Saving Account of Bank, Post Office, Etc. [Section 80TTA] |
194
| >> |
| Chapter 168 Higher Deduction for Interest on Deposits to Senior Citizens [Section 80TTB] |
196
| >> |
Part XVI -- Relief and Rebates [Sections 87A, 89, 89A, 90, 90A and 91] |
197
| >> |
| Chapter 169 Rebate to Resident Individual [Section 87A] |
197
| >> |
| Chapter 170 Relief When Salary, Etc., is Paid in Arrears or in Advance [Section 89] |
198
| >> |
| Chapter 171 Relief from Taxation on Income from Retirement Benefit Account Maintained in a Notified Country [Section 89A] |
199
| >> |
| Chapter 172 Double Taxation Avoidance Agreement [Section 90] |
200
| >> |
| Chapter 173 Adoption by Central Government of Agreements Between Specified Associations for Double Taxation Relief [Section 90A] |
216
| >> |
| Chapter 174 Countries with Which No Agreement Exists [Section 91] |
218
| >> |
| Chapter 175 Foreign Tax Credit [Sections 90, 91 and Rule 128] |
221
| >> |
Part XVII -- Transfer Pricing [Sections 92 to 92F] |
226
| >> |
| Chapter 176 International Transactions and Specified Domestic Transactions (SDT) |
226
| >> |
| Chapter 177 Advance Pricing Agreement [Sections 92CC and 92CD] |
238
| >> |
| Chapter 178 Secondary Adjustment [Section 92CE] |
240
| >> |
| Chapter 179 Requirement as to Maintenance of Information, Documents and Obtaining Audit Report [Sections 92D, 92E] |
244
| >> |
Part XVIII -- Tax Avoidance [Sections 93 to 94A] |
250
| >> |
| Chapter 180 Avoidance of Income Tax by Transactions Resulting in Transfer of Income to Non-residents [Section 93] |
250
| >> |
| Chapter 181 Tax Avoidance Through Planned Transfer [Section 94] |
252
| >> |
| Chapter 182 Transactions With Person Located in a Notified Jurisdictional Area [Section 94A] |
254
| >> |
Part XIX -- General Anti Avoidance Rules (GAAR) |
257
| >> |
| Chapter 183 General Anti Avoidance Rules [Sections 95 to 102 and Section 144BA] |
257
| >> |
Part XX -- Determination of Tax in Certain Special Cases |
265
| >> |
| Chapter 184 Income from Investments in Bonds, Shares, Securities, Units, Global, Depository Receipts, Etc. [Sections 115A, 115AB, 115AC] |
265
| >> |
| Chapter 185 Tax on Income from Global Depository Receipts Purchased by Resident in Foreign Currency or Capital Gains Arising from Their Transfer [Section 115ACA] |
273
| >> |
| Chapter 186 Tax on Income of Foreign Institutional Investors or Specified Fund from Securities or Capital Gains Arising from Their Transfer [Section 115AD] |
275
| >> |
| Chapter 187 Tax on Winnings from Lotteries, Etc. [Section 115BB] |
277
| >> |
| Chapter 188 Tax on Non-resident Sportsmen or Sports Association [Section 115BBA] |
278
| >> |
| Chapter 189 New Taxation Regime for Individual/ HUF [Section 115BAC] |
279
| >> |
| Chapter 190 New Taxation Regime for Resident Co-operative Societies [Section 115BAD] |
291
| >> |
| Chapter 191 New Tax Regime for Certain Co-Operative Societies Engaged in Manufacturing Activity [Section 115BAE] |
294
| >> |
| Chapter 192 Special Rate of Tax on Income from Patent and Carbon Credits [Sections 115BBF and 115BBG] |
300
| >> |
| Chapter 193 Income from Transfer of Virtual Digital Assets to be Taxed at Flat Rate of 30% [Sections 2(47A), 56(2)(x) and 115BBH] |
302
| >> |
| Chapter 194 Taxing Specified Income of Trusts or Exempt Institutions at a Flat Rate of 30% [Section 115BBI] |
305
| >> |
| Chapter 195 Tax on Winnings from Online Games and TDS Thereon [Section 115BBJ] |
306
| >> |
| Chapter 196 Special Provisions as to Investment Incomes of NRIs [Sections 115C to 115-I] |
308
| >> |
| Chapter 197 Alternate Minimum Tax (AMT) on Certain Assessees Other Than Company [Sections 115JC to 115JF] |
311
| >> |
| Chapter 198 Tonnage Tax on Shipping Companies [Sections 115V to 115VZC] |
315
| >> |
Part XXI -- Corporate Taxation |
319
| >> |
| Chapter 199 Important Definitions Relevant to Corporate Taxation |
319
| >> |
| Chapter 200 Corporate Tax Rates -- At a Glance |
322
| >> |
| Chapter 201 Option under Section 115BA to Domestic Manufacturing Companies |
324
| >> |
| Chapter 202 Option under Section 115BAA to Certain Domestic Companies |
325
| >> |
| Chapter 203 Option under Section 115BAB to New Domestic Manufacturing Companies |
328
| >> |
| Chapter 204 Minimum Alternate Tax [MAT] [Section 115JB] |
332
| >> |
| Chapter 205 Tax Credit for MAT Paid [Section 115JAA] |
354
| >> |
| Chapter 206 Tax Treatment of Dividend |
357
| >> |
| Chapter 207 Deemed Dividend [Section 2(22)] |
357
| >> |
| Chapter 208 Tax on Buy Back of Shares of Domestic Company [Sections 115QA to 115QC] |
376
| >> |
| Chapter 209 Incentive for Conversion of Indian Branch of a Foreign Bank into a Subsidiary Company which is an Indian Company [Section 115JG] |
378
| >> |
| Chapter 210 Transition Mechanism for Foreign Companies Said to be Resident in India [Section 115JH] |
379
| >> |
Part XXII -- Tax on Distributed Income, Etc. [Sections 115R to 115T, 115TCA, 115U to 115UB] |
380
| >> |
| Chapter 211 Tax on Distributed Income by UTI or Mutual Fund [Sections 115R to 115T] |
380
| >> |
| Chapter 212 Tax on Income from Securitisation Trust [Section 115TCA] |
381
| >> |
| Chapter 213 Tax on Income Received from Venture Capital Companies and Venture Capital Funds [Section 115U] |
382
| >> |
| Chapter 214 Tax on Income of Unit Holder Vis-a-Vis Business Trust [Section 115UA] |
384
| >> |
| Chapter 215 Tax on Income of Unit Holder Vis-a-Vis Investment Funds [Section 115UB] |
385
| >> |
Part XXIII -- Income Tax Authorities and Their Powers [Sections 116 to 133C] |
387
| >> |
| Chapter 216 Income Tax Authorities |
387
| >> |
| Chapter 217 Power to Issue Summons [Section 131] |
395
| >> |
| Chapter 218 Search and Seizure [Sections 132, 132A & 132B] |
396
| >> |
| Chapter 219 Assessment in Search Cases |
414
| >> |
| Chapter 220 Survey [Sections 133A, 133B and 133C] |
417
| >> |
Part XXIV -- Return, Permanent Account Number and Assessment [Sections 139 to 144C] |
427
| >> |
| Chapter 221 Permanent Account Number [Sections 139A and 139AA] |
427
| >> |
| Chapter 222 Return of Income [Sections 139, 139AA & 140] |
438
| >> |
| Chapter 223 Furnishing of Updated Return [Section 139(8A)] |
459
| >> |
| Chapter 224 Self Assessment Tax [Sections 140A] |
472
| >> |
| Chapter 225 Tax on Updated Return [Section 140B] |
473
| >> |
| Chapter 226 Inquiry Before Assessment [Section 142] |
474
| >> |
| Chapter 227 Direction for Special Audit/Inventory Valuation [Sections 142(2A) to 142(2D)] |
477
| >> |
| Chapter 228 Reference to Valuation Officer [Section 142A] |
482
| >> |
| Chapter 229 Summary Assessment [Sections 143(1), 143(1A), 143(1B), 143(1)(C) & 143(1D)] |
484
| >> |
| Chapter 230 Scrutiny Assessment -- General [Section 143(3)] |
489
| >> |
| Chapter 231 Notice for Scrutiny Assessment [Sections 143(2) & 292BB] |
492
| >> |
| Chapter 232 Scrutiny Assessment Proceedings [Sections 143 and 144A] |
498
| >> |
| Chapter 233 Addition Towards Bogus Purchases |
514
| >> |
| Chapter 234 Faceless Assessment |
520
| >> |
| Chapter 235 Best Judgment Assessment [Section 144] |
525
| >> |
| Chapter 236 Dispute Resolution Mechanism [Section 144C] |
530
| >> |
Part XXV -- Method of Accounting, Valuation of Stock and ICDS [Sections 145, 145A & 145B] |
533
| >> |
| Chapter 237 Accounting Method [Section 145] |
533
| >> |
| Chapter 238 Valuation of Stock [Section 145A] |
555
| >> |
| Chapter 239 Income Computation and Disclosure Standards (ICDS) -- An Overview [Section 145(2)] |
563
| >> |
| Chapter 240 Taxability of Certain Incomes [Section 145B] |
580
| >> |
Part XXVI -- Reassessment [Sections 147 to 152] |
581
| >> |
| Chapter 241 Reassessment [Sections 147 to 152] |
581
| >> |
Part XXVII -- Period of Limitation [Section 153] |
610
| >> |
| Chapter 242 Limitation as to Assessment and Reassessment [Section 153] |
610
| >> |
Part XXVIII -- Rectification of Mistake and Rectification in Certain Specified Cases [Sections 154, 155, 156, 156A and 157A] |
616
| >> |
| Chapter 243 Rectification of Mistake [Section 154] |
616
| >> |
| Chapter 244 Rectification in Certain Specified Cases [Section 155] |
632
| >> |
| Chapter 245 Notice of Demand [Section 156] |
640
| >> |
| Chapter 246 Modification or Reduction of Demand in Cases Covered by Insolvency Code [Section 156A] |
641
| >> |
| Chapter 247 Intimation of Loss [Sections 157 and 157A] |
642
| >> |
Part XXIX -- Liability in Special Cases [Sections 159 to 179] |
643
| >> |
| Chapter 248 Legal Representatives [Section 159] |
643
| >> |
| Chapter 249 Liability of Representative Assessee [Sections 160, 161, 162, 163, 164, 165, 166 & 167] |
648
| >> |
| Chapter 250 Private Trusts, Oral Trusts & Wakfs [Sections 161(1), 161(1A), 164(1), 164A, 165, 166, 167] |
651
| >> |
| Chapter 251 Agent of Non-Resident Assessees [Section 163] |
657
| >> |
| Chapter 252 Executors [Sections 168 & 169] |
658
| >> |
| Chapter 253 Succession to Business Otherwise Than on Death [Section 170] |
660
| >> |
| Chapter 254 Effect of Order of Tribunal or Court in Respect of Business Reorganisation [Section 170A] |
664
| >> |
| Chapter 255 Shipping Business of Non-Residents [Section 172] |
666
| >> |
| Chapter 256 Recovery of Tax in Respect of Non-Resident from his Assets [Section 173] |
668
| >> |
| Chapter 257 Assessment of Persons Leaving India [Section 174] |
668
| >> |
| Chapter 258 Assessment of Association of Persons [Sections 40(ba), 67A, 86, 167B and 174A] |
669
| >> |
| Chapter 259 Assessment of Persons Likely to Transfer Property to Avoid Tax [Section 175] |
674
| >> |
| Chapter 260 Assessment in Case of Discontinued Business [Section 176] |
675
| >> |
| Chapter 261 Association Dissolved or Business Discontinued [Section 177] |
677
| >> |
| Chapter 262 Company in Liquidation [Section 178] |
678
| >> |
| Chapter 263 Liability of Directors of Private Company [Section 179] |
679
| >> |
Part XXX -- HUF and Taxation Thereof [Section 171] |
683
| >> |
| Chapter 264 Taxation of Hindu Undivided Family |
683
| >> |
Part XXXI -- Taxation of Partnerships and LLPs [Sections 40(b), 184 to 189A] |
690
| >> |
| Chapter 265 Limited Liability Partnerships |
690
| >> |
| Chapter 266 Remuneration to Partners |
692
| >> |
| Chapter 267 Interest to Partners |
705
| >> |
| Chapter 268 Assessment of Firms [Sections 184 to 189A] |
708
| >> |
Part XXXII -- TDS and TCS [Sections 190 to 206CCA] |
722
| >> |
| Chapter 269 TDS from Salaries [Section 192] |
722
| >> |
| Chapter 270 Tax Deduction from Payment of Accumulated Balance Due to an Employee [Section 192A] |
732
| >> |
| Chapter 271 TDS from Interest on Securities [Section 193] |
733
| >> |
| Chapter 272 TDS from Dividends [Section 194] |
736
| >> |
| Chapter 273 TDS on Interest Other than Interest on Securities [Sections 194A and 2(28A)] |
738
| >> |
| Chapter 274 TDS from Winnings from Lotteries or Crossword Puzzles [Section 194B] |
746
| >> |
| Chapter 275 TDS from Online Games [Section 194BA] |
747
| >> |
| Chapter 276 TDS on Winnings from Horse Races [Section 194BB] |
749
| >> |
| Chapter 277 TDS on Payments to Contractors/ Sub-Contractors [Section 194C] |
751
| >> |
| Chapter 278 TDS on Insurance Commission [Section 194D] |
761
| >> |
| Chapter 279 TDS on Payments Under Life Insurance Policy [Section 194DA] |
762
| >> |
| Chapter 280 TDS on Payments to Non-Resident Sportsmen or Sports Associations or Entertainer [Section 194E] |
763
| >> |
| Chapter 281 TDS on Payments in Respect of National Savings Scheme, Etc. [Section 194EE] |
764
| >> |
| Chapter 282 TDS from Payments on Account of Repurchase of Units by UTI/Mutual Fund [Section 194F] |
764
| >> |
| Chapter 283 TDS from Commission on Sale of Lottery Tickets [Section 194G] |
765
| >> |
| Chapter 284 TDS on Commission or Brokerage [Section 194H] |
765
| >> |
| Chapter 285 TDS on Rent Payments [Section 194-I] |
769
| >> |
| Chapter 286 TDS on Property Transactions [Section 194-IA] |
774
| >> |
| Chapter 287 TDS on Rent by Individual and HUF Other Than Those Covered by Section 194-I [Section 194-IB] |
776
| >> |
| Chapter 288 TDS on Payment Under Joint Development Agreement [Section 194-IC] |
778
| >> |
| Chapter 289 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] |
778
| >> |
| Chapter 290 TDS on Income in Respect of Units [Section 194K] |
783
| >> |
| Chapter 291 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] |
784
| >> |
| Chapter 292 TDS from Payment of Interest to Non-Residents on Infrastructure Debt Fund [Section 194LB] |
786
| >> |
| Chapter 293 TDS on Certain Income from Units of a Business Trust [Section 194LBA] |
786
| >> |
| Chapter 294 TDS in Respect of Income from Units of Investment Fund [Section 194LBB] |
787
| >> |
| Chapter 295 TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
788
| >> |
| Chapter 296 TDS on Income by Way of Interest from Indian Company [Section 194LC] |
788
| >> |
| Chapter 297 TDS From Payment of Interest on Certain Bonds and Government Securities [Section 194LD] |
790
| >> |
| Chapter 298 TDS on Payment to Contractor, Commission Agent & Professionals not Covered by Sections 194C, 194H and 194J [Section 194M] |
791
| >> |
| Chapter 299 TDS on Cash Withdrawal from Bank, Post Office, Etc. [Section 194N] |
792
| >> |
| Chapter 300 TDS on Payment by E-commerce Operator to E-commerce Participant [Section 194-O] |
793
| >> |
| Chapter 301 TDS in Case of Specified Senior Citizens [Section 194P] |
795
| >> |
| Chapter 302 Tax Deduction by Buyer of Goods in Certain Cases [Section 194Q] |
796
| >> |
| Chapter 303 Deduction of Tax on Benefit or Perquisite in Respect of Business or Profession [Section 194R] |
807
| >> |
| Chapter 304 TDS on Transfer of Virtual Digital Asset [Section 194-S] |
810
| >> |
| Chapter 305 TDS from Payments to Non-Residents [Section 195] |
811
| >> |
| Chapter 306 TDS Obligations Under Sections 196A, 196B, 196C and 196D |
822
| >> |
| Chapter 307 No Deduction or Deduction at Lower Rate [Sections 197 and 197B] |
823
| >> |
| Chapter 308 Non-Deduction of Tax in Case of Self Declaration Under Section 197A(1A) |
826
| >> |
| Chapter 309 Credit for TDS [Section 199 read with Rule 37BA] |
830
| >> |
| Chapter 310 Deposit of TDS [Section 200(1), (2) and (2A) read with Rule 30] |
833
| >> |
| Chapter 311 Submission of Quarterly Statement of TDS [Section 200(3) read with Rule 31A] |
835
| >> |
| Chapter 312 Processing of Statements of TDS [Section 200A] |
839
| >> |
| Chapter 313 Assessee Deemed to be in Default [Section 201] |
840
| >> |
| Chapter 314 TDS Certificate [Section 203] |
843
| >> |
| Chapter 315 Residuary Provisions Related to TDS and Procedural Aspects |
844
| >> |
| Chapter 316 Furnishing of Quarterly Returns Regarding Details of Non‑Deduction of Tax by Banks, Co‑operative Societies and Public Sector Companies [Section 206A] |
847
| >> |
| Chapter 317 Higher Rate of TDS on Non Furnishing of PAN [Section 206AA] |
848
| >> |
| Chapter 318 Higher Rate of TDS in Case of Non-filers of Return of Income [Section 206AB] |
850
| >> |
| Chapter 319 Tax Collection at Source [Sections 206C, 206CC and 206CCA] |
851
| >> |
Part XXXIII -- Advance Tax and Recovery [Sections 207 to 229, 231 and 232] |
874
| >> |
| Chapter 320 Advance Tax Liability [Sections 207 to 210] |
874
| >> |
| Chapter 321 Advance Tax Instalments [Sections 211, 218 and 219] |
880
| >> |
| Chapter 322 Recovery Proceedings [Sections 220 to 229 and 232] |
881
| >> |
| Chapter 323 Tax Clearance Certificate [Section 230] |
891
| >> |
Part XXXIV -- Interest and Fee [Sections 234A to 234H] |
894
| >> |
| Chapter 324 Interest for Default in Furnishing Return of Income [Section 234A] |
894
| >> |
| Chapter 325 Interest for Default in Payment of Advance Tax [Section 234B] |
899
| >> |
| Chapter 326 Interest for Deferment of Advance Tax [Section 234C] |
906
| >> |
| Chapter 327 Issues Common to Sections 234A/234B/234C |
909
| >> |
| Chapter 328 Interest on Excess Refund [Section 234D] |
914
| >> |
| Chapter 329 Late Fee for Delayed Filing of TDS Return [Section 234E] |
916
| >> |
| Chapter 330 Late Fee for Delayed Filing of Return of Income [Section 234F] |
917
| >> |
| Chapter 331 Fee for Defaults Relating to Statement or Certificate [Section 234G] |
918
| >> |
| Chapter 332 Fee for Default Relating to Intimation of Aadhaar Number [Insertion of Section 234H] |
918
| >> |
Part XXXV -- Refunds [Sections 237 to 245] |
919
| >> |
| Chapter 333 Refunds to Assessee and Person Entitled to Claim Refund [Sections 237, 238 and 239] |
919
| >> |
| Chapter 334 Refund for Denying Liability to Deduct Tax in Certain Cases [Section 239A] |
920
| >> |
| Chapter 335 Refund in Appeal, Etc. [Sections 240 and 242] |
921
| >> |
| Chapter 336 Interest on Refund [Section 244A] |
922
| >> |
| Chapter 337 Set off of Refund Against Outstanding Demand [Section 245] |
927
| >> |
Part XXXVI -- Settlement of Cases and Advance Ruling [Sections 245A to 245L and Sections 245N to 245V] |
930
| >> |
| Chapter 338 Settlement of Cases [Sections 245A to 245L] |
930
| >> |
| Chapter 339 Dispute Resolution Committee |
935
| >> |
| Chapter 340 Advance Rulings [Sections 245N to 245V] |
937
| >> |
Part XXXVII -- Appeals [Sections 246 to 262 and Sections 265 to 268A] |
941
| >> |
| Chapter 341 Appeal Before Joint Commissioner (Appeals) and Commissioner (Appeals) [Sections 246 to 251] |
941
| >> |
| Chapter 342 Appeal Before Tribunal [Sections 252 to 255] |
955
| >> |
| Chapter 343 Appeal to High Court [Sections 260A and 260B] |
975
| >> |
| Chapter 344 Appeal to Supreme Court [Sections 261 and 262] |
981
| >> |
| Chapter 345 Miscellaneous Provisions Relating to Appeals [Sections 158A, 158AB and 265 to 268A] |
984
| >> |
Part XXXVIII -- Revision [Sections 263 and 264] |
989
| >> |
| Chapter 346 Revision of Erroneous Orders Being Prejudicial to Revenue [Section 263] |
989
| >> |
| Chapter 347 Revision of Orders to Which Section 263 Not Applicable [Section 264] |
1009
| >> |
Part XXXIX -- Mode of Acceptance, Payment or Repayment in Certain Cases [Sections 269SS, 269ST, 269SU & 269T] |
1015
| >> |
| Chapter 348 Restriction on Acceptance of Loan, Deposit Etc., in Cash [Section 269SS] |
1015
| >> |
| Chapter 349 Restriction on Cash Receipts of ` 2 Lakh or More [Section 269ST] |
1026
| >> |
| Chapter 350 Acceptance of Payment Through Prescribed Electronic Modes [Section 269SU] |
1029
| >> |
| Chapter 351 Restriction on Repayment of Loan or Deposit or Specified Amount [Section 269T] |
1030
| >> |
Part XL -- Penalties and Offences & Prosecution [Sections 270A to 280D] |
1037
| >> |
| Chapter 352 Penalty for Underreporting and Misreporting of Income [Sections 270A and 270AA] |
1037
| >> |
| Chapter 353 Penalties Other than Penalty for Underreporting of Income |
1047
| >> |
| Chapter 354 Offences and Prosecution [Sections 275A to 280D] |
1071
| >> |
Part XLI -- Residuary Miscellaneous Provisions [Sections 281 to 294] |
1077
| >> |
| Chapter 355 Certain Transfers to be Void [Section 281] |
1077
| >> |
| Chapter 356 Provisional Attachment to Protect Revenue in Certain Cases [Section 281B] |
1079
| >> |
| Chapter 357 Service of Notice, Summons, Requisition, Order and Other Communication [Section 282] |
1082
| >> |
| Chapter 358 Authentication of Notices and Other Documents [Section 282A] |
1085
| >> |
| Chapter 359 Service of Notice When Family is Disrupted or Firm, Etc., is Dissloved [Section 283] |
1086
| >> |
| Chapter 360 Service of Notice in Case of Discontinued Business [Section 284] |
1086
| >> |
| Chapter 361 Submission of Statement by a Non-Resident Liaison Office [Section 285] |
1087
| >> |
| Chapter 362 Furnishing of Information or Documents by an Indian Concern in Certain Cases [Section 285A] |
1087
| >> |
| Chapter 363 Submission of Statements by Producers of Cinematograph Films [Section 285B] |
1088
| >> |
| Chapter 364 Annual Statement [Section 285BB] |
1088
| >> |
| Chapter 365 Statements of Financial Transaction or Reportable Account [Section 285BA] |
1089
| >> |
| Chapter 366 Furnishing of Report in Respect of International Group [Section 286] |
1093
| >> |
| Chapter 367 Publication of Information Respecting Assessees in Certain Cases [Section 287] |
1095
| >> |
| Chapter 368 Appearance by Registered Valuer in Certain Matters [Section 287A] |
1095
| >> |
| Chapter 369 Appearance by Authorised Representative [Section 288] |
1096
| >> |
| Chapter 370 Rounding Off of Income [Section 288A] |
1099
| >> |
| Chapter 371 Rounding Off of Tax, Etc. [Section 288B] |
1099
| >> |
| Chapter 372 Receipt to be Given [Section 289] |
1099
| >> |
| Chapter 373 Indemnity [Section 290] |
1100
| >> |
| Chapter 374 Power to Tender Immunity from Prosecution [Section 291] |
1100
| >> |
| Chapter 375 Cognizance of Offences [Section 292] |
1101
| >> |
| Chapter 376 Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, Not to Apply [Section 292A] |
1101
| >> |
| Chapter 377 Return of Income, Etc., Not to be Invalid on Certain Grounds [Section 292B] |
1101
| >> |
| Chapter 378 Notice Deemed to be Valid in Certain Circumstances [Section 292BB] |
1102
| >> |
| Chapter 379 Presumption as to Assets, Books of Account, Etc. [Section 292C] |
1102
| >> |
| Chapter 380 Authorisation of Assessment in Case of Search or Requisition [Section 292CC] |
1103
| >> |
| Chapter 381 Bar of Suits in Civil Courts [Section 293] |
1104
| >> |
| Chapter 382 Power to Make Exemption, Etc., in Relation to Participation in the Business of Prospecting for, Extraction, Etc., of Mineral Oils [Section 293A] |
1104
| >> |
| Chapter 383 Power of Central Government or Board to Condone Delays in Obtaining Approval [Section 293B] |
1105
| >> |
| Chapter 384 Power to Withdraw Approval [Section 293C] |
1105
| >> |
| Chapter 385 Faceless Approval or Registration [Section 293D] |
1106
| >> |
| Chapter 386 Act to Have Effect Pending Legislative Provision for Charge of Tax [Section 294] |
1106
| >> |
| Chapter 387 Power to Make Rules [Section 295] |
1107
| >> |
| Chapter 388 Rules and Certain Notifications to be Placed before Parliament [Section 296] |
1109
| >> |
Part XLII -- Other Laws |
1110
| >> |
| Chapter 389 Equalisation Levy [By Finance Act, 2016] |
1110
| >> |
| Chapter 390 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
1121
| >> |